(in millions) | May 26, 2013 | May 27, 2012 | |||||
Trust-owned life insurance (1) | $ | 85.7 | $ | 68.9 | |||
Capitalized software costs, net (2) | 40.4 | 20.9 | |||||
Liquor licenses | 49.6 | 47.3 | |||||
Acquired below-market leases, net | 21.4 | 16.9 | |||||
Loan costs, net | 19.1 | 15.3 | |||||
Marketable securities | 22.3 | 33.0 | |||||
Deferred-tax charge (3) | 21.3 | — | |||||
Insurance-related | 18.0 | 16.7 | |||||
Miscellaneous | 21.0 | 12.8 | |||||
Total other assets | $ | 298.8 | $ | 231.8 | |||
(1) | The increase is attributable to market-driven changes in the value of our trust-owned life insurance. |
(2) | The increase is attributable to upgrades to our information technology platform in support of technology initiatives. |
(3) | The deferred tax charge is related to U.S. federal and state income taxes paid on the sale of intellectual property related to our foreign franchise and lobster aquaculture business to foreign subsidiaries in fiscal 2013. |